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Reconciliation from budgetary basis (modified accrual)
<br />to full accrual:
<br />Reconciling items:
<br />Capital outlay 25,615
<br />Nonoperating expense - loss on disposal (25,615)
<br />Depreciation (351,173)
<br />Decrease in accrued vacation pay 1,552
<br />Increase in other postemployment benefits (7,487)
<br />Total reconciling items (357,108)
<br />Change in net assets $ (59,300)
<br />125 Attachment number 1
<br />1 -3 Page 388
<br />Schedule 31
<br />Cabarrus County, North Carolina
<br />Page 2 of 2
<br />Landfill Fund
<br />Schedule of Revenues
<br />and Expenditures - Budget and Actual (Non
<br />-GAAP Basis)
<br />For the Fiscal Year Ended June 30, 2012
<br />2012
<br />Variance
<br />Favorable
<br />Budget
<br />Actual
<br />(Unfavorable)
<br />Other operating expenditures:
<br />Auto and truck maintenance
<br />12,200
<br />11,086
<br />1,114
<br />Building and ground maintenance
<br />22,200
<br />22,146
<br />54
<br />Building and equipment rental
<br />38,000
<br />36,190
<br />1,810
<br />Capital reserve
<br />505,204
<br />-
<br />505,204
<br />Contingency
<br />2,200
<br />2,182
<br />18
<br />Engineers
<br />112,000
<br />109,404
<br />2,596
<br />Fuel
<br />60,000
<br />58,355
<br />1,645
<br />Heavy equipment maintenance
<br />70,800
<br />48,805
<br />21,995
<br />Landfill disposal tax remittance
<br />45,000
<br />40,622
<br />4,378
<br />Minor equipment maintenance
<br />1,500
<br />210
<br />1,290
<br />Minor office equipment
<br />1,500
<br />414
<br />1,086
<br />Permitting fees
<br />8,000
<br />6,875
<br />1,125
<br />Purchased service
<br />-
<br />96
<br />(96)
<br />Service contracts
<br />2,500
<br />2,368
<br />132
<br />Tire disposal
<br />120,000
<br />121,584
<br />(1,584)
<br />Tools and minor equipment
<br />2,000
<br />1,710
<br />290
<br />Waste disposal charges
<br />3,000
<br />2,913
<br />87
<br />Total other operating expenditures
<br />1,006,104
<br />464,960
<br />541,144
<br />Capital outlay:
<br />Equipment and furniture
<br />-
<br />25,615
<br />(25,615)
<br />Total capital outlay
<br />-
<br />25,615
<br />(25,615)
<br />Total expenditures
<br />1,305,000
<br />765,475
<br />539,525
<br />Revenues over (under) expenditures
<br />-
<br />297,808
<br />297,808
<br />Fund Balance Appropriated
<br />-
<br />-
<br />-
<br />Revenues over (under) expenditures and fund
<br />balance appropriated
<br />$ -
<br />297,808
<br />$ 297,808
<br />Reconciliation from budgetary basis (modified accrual)
<br />to full accrual:
<br />Reconciling items:
<br />Capital outlay 25,615
<br />Nonoperating expense - loss on disposal (25,615)
<br />Depreciation (351,173)
<br />Decrease in accrued vacation pay 1,552
<br />Increase in other postemployment benefits (7,487)
<br />Total reconciling items (357,108)
<br />Change in net assets $ (59,300)
<br />125 Attachment number 1
<br />1 -3 Page 388
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